Capital Gains Tax calculator

Enter your gain, the type of asset, your taxable income for the year and any losses you can use. The calculator takes off the losses and the tax-free allowance, then shows how much Capital Gains Tax is due and how much of the gain is charged at each rate.

Capital Gains Tax to pay

£3,618.00

You keep £16,382.00 of your £20,000.00 gain (81.91%)

Your details

Your gain

What you sold it for, less what it cost you

What you sold Residential property Shares or other assets

Taxable income this year

After the personal allowance

Where you pay income tax England Wales Northern Ireland Scotland

Losses to use

Losses you can set against this gain

CalculateReset

Your capital gain

	Amount
Gain	£20,000.00
Losses used	£0.00
Tax-free amount used	£3,000.00
Gain over the tax-free amount	£17,000.00
Taxed at 18%	£7,700.00
Taxed at 24%	£9,300.00
Capital Gains Tax to pay	£3,618.00

How this was worked out

1. Gain: £20,000.00
2. The annual exempt amount and losses come off the gains taxed at the highest rate first.
3. Losses set against the gain: £0.00
4. Annual exempt amount used: £3,000.00
5. Gain over the tax-free amount: £20,000.00 − £0.00 − £3,000.00 = £17,000.00
6. The UK basic rate band decides the rate in every nation. Band left: £37,700.00 − £30,000.00 taxable income = £7,700.00
7. Taxed at 18%: £7,700.00 × 18% = £1,386.00
8. Taxed at 24%: £9,300.00 × 24% = £2,232.00
9. Capital Gains Tax to pay: £7,700.00 × 18% + £9,300.00 × 24% = £3,618.00

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What the calculator assumes

• You are an individual, and you made the gain in the 2026/27 tax year.
• The figure you enter is the gain itself, which is what you sold the asset for minus what you paid for it and any costs you can deduct.
• Your taxable income is your income for the year after your Personal Allowance and any other Income Tax reliefs.
• The rate bands follow the UK basic rate band of £37,700, as the worked examples in the GOV.UK Capital Gains Tax guide do. The calculator uses this band in every nation, including for people who pay Scottish Income Tax.
• The losses you enter are all used against this gain before the tax-free allowance. For losses from earlier years, enter only enough to bring the gain down to the allowance.
• No Business Asset Disposal Relief or other relief applies.

How the rate is set

Capital Gains Tax is charged on the gain. If you paid £40,000 for some shares and sold them for £55,000, the gain is £15,000.

There are two rates, and your income decides how much of the gain gets the lower one. The calculator follows the GOV.UK steps. It takes your taxable income, adds the gain left after losses and the tax-free allowance, and looks at where the total falls. The part of the gain that still fits inside the basic rate band is charged at the lower rate. Anything above the band is charged at the higher rate. If you are already a higher or additional rate taxpayer, your whole taxable gain is charged at the higher rate.

For gains from 6 April 2026, GOV.UK gives the same two rates for residential property as for other assets. The asset type changes when you report. If you sell UK residential property and have tax to pay, you must report and pay it within 60 days of completion. Most other gains go on your Self Assessment tax return.

Losses and the allowance

Losses on other assets you sold in the same tax year come off your gains in full. Losses from earlier years work differently. They only bring your gains down to the tax-free allowance, and any loss left over carries forward to a later year. You can claim a loss up to four years after the end of the tax year in which you made it.

If some of your gain falls at each rate, GOV.UK lets you set the tax-free allowance against the part charged at the higher rate. The calculator does this, and the working shows where the allowance went.

What it leaves out

• Relief on selling your main home, which usually means no tax is due on it.
• Business Asset Disposal Relief and other reliefs.
• Gifts to a husband, wife, civil partner or charity, which usually have no Capital Gains Tax.
• Trustees and the personal representatives of someone who has died, who pay one flat rate.
• People who are not resident in the UK.

The Income Tax rates page shows the bands your taxable income sits in. Shares held outside an ISA can also pay dividends, and the dividend tax calculator works out the tax on those. If you are buying a property, the Stamp Duty calculator covers the tax on the purchase.

Official guidance

• Capital Gains Tax: what you pay it on, rates and allowances on GOV.UK
• Tax when you sell property on GOV.UK

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